Eurofound's EU PolicyWatch collates information on the responses of government and social partners to the COVID-19 crisis, the war in Ukraine, rising inflation, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.
Factsheet for measure IT-2021-22/1987 – measures in Italy
|Country||Italy , applies nationwide|
|Time period||Temporary, 25 May 2021 – 31 December 2021|
|Type||Legislations or other statutory regulations|
Supporting businesses to stay afloat
– Direct subsidies (full or partial)
|Author||Anna Mori (University of Milan)|
|Measure added||28 July 2021 (updated 30 July 2021)|
The prolonged COVID-19 emergency has required the application of specific protocols for the sanitation of spaces and the adoption of individual protection devices for workers, whose cost is relevant for companies and associations. Accordingly, the Law Decree no. 73 (article no. 32), issued on 25 May 2021, introduced a tax credit relating to the expenses occurred for the sanitation and the purchase of the individual protection devices.
The Law Decree no. 73 (article no. 32), issued on 25 May 2021, introduced a tax credit corresponding to the 30% of the expenses occurred for the sanitation and the purchase of the individual protection devices during the months of June, July and August 2021. A total fund amounting to €200 million is provided for the year 2021. The tax credit applies to the following activities:
The maximum tax credit amounts to €60,000 for each beneficiary, within the overall threshold of €200 million for the year 2021. The expenses eligible for the tax credit are the following:
Data are not available yet.
|Does not apply to workers||Applies to all businesses||Does not apply to citizens|
Company / Companies
Other social actors (e.g. NGOs)
Social partners' role in designing the measure and form of involvement:
|Trade unions||Employers' organisations|
|Role||No involvement as case not in social partner domain||No involvement as case not in social partner domain|
|Form||Not applicable||Not applicable|
Social partners' role in the implementation, monitoring and assessment phase:
Social partners have not been involved in any phase of designing, implementing and monitoring of the measure.
Social partners have not been involved in any phase of designing, implementing and monitoring of the measure. They are expected to be fully satisfied.
|Economic area||Sector (NACE level 2)|
|I - Accommodation And Food Service Activities||I55 Accommodation|
|M - Professional, Scientific And Technical Activities||M69 Legal and accounting activities|
|M70 Activities of head offices; management consultancy activities|
|M71 Architectural and engineering activities; technical testing and analysis|
|M72 Scientific research and development|
|M73 Advertising and market research|
|M74 Other professional, scientific and technical activities|
|R - Arts, Entertainment And Recreation||R91 Libraries, archives, museums and other cultural activities|
|R93 Sports activities and amusement and recreation activities|
|S - Other Service Activities||S94 Activities of membership organisations|
|S96 Other personal service activities|
This case is not occupation-specific.
Eurofound (2021), Tax credit for the sanitation and purchase of individual protection devices, measure IT-2021-22/1987 (measures in Italy), EU PolicyWatch, Dublin, https://static.eurofound.europa.eu/covid19db/cases/IT-2021-22_1987.html
30 January 2023
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12 September 2022
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12 September 2022
This article summarises the first policy responses that governments across the EU have started to implement to support companies affected by the rising prices, and those with commercial ties to Ukraine, Russia or Belarus.Article
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